District Court Tosses Interesting Likely Frivolous Tax Argument Out On Standing
The uniformity rule also applies to “incorporated territories”. As most people see it, there is not much in the way of incorporated territory since Alaska and Hawaii became states in 1959. There is some. 4.6 acres with no permanent residents – Palmyra Atoll. Brian sees it differently. He thinks Puerto Rico is an incorporated territory because it is clearly on the road to statehood.
Alternative Tax Thinker Trying The Puerto Rico Gambit
“The Insular Cases have no foundation in the Constitution and rest on racist stereotypes. They deserve no place in our law.”
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.